Essays in public finance


Neisser, Carina


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URL: https://madoc.bib.uni-mannheim.de/59817
URN: urn:nbn:de:bsz:180-madoc-598174
Document Type: Doctoral dissertation
Year of publication: 2021
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Dörrenberg, Philipp
Date of oral examination: 7 June 2021
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre (Dörrenberg 2019-)
Subject: 330 Economics
Keywords (English): taxation , publication bias , disclosure , admin data
Abstract: This thesis comprises of three chapters, which are based on independent essays. All chapters have in common that they deal with transparency issues. Either in the field of public finance (chapter 1), or in empirical economics (chapter 2), or in the real world (chapter 3). In Chapter 1, I explain the pattern of estimates found in the literature of taxable income elasticities. My study consists of three parts: (1) a meta-regression analysis, (2) analysis of the relationship between elasticity estimates and contextual factors and (3) an analysis of selective reporting bias. In Chapter 2, we investigate the relationship between methods of data collection (administrative versus survey, for instance), availability of replication material and statistical significance. Chapter 3 studies the effects of public disclosure laws on outside activities and earnings of German federal members of parliament (MPs).




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